06900oam 22012974 450 991078833370332120230721045736.01-4623-5678-81-4527-7731-497866128433651-282-84336-21-4518-7269-0(CKB)3170000000055278(EBL)1608319(SSID)ssj0000940718(PQKBManifestationID)11586348(PQKBTitleCode)TC0000940718(PQKBWorkID)10955467(PQKB)10191801(OCoLC)712988022(MiAaPQ)EBC1608319(IMF)WPIEE2009122(EXLCZ)99317000000005527820020129d2009 uf 0engur|n|---|||||txtccrWhere Does the Public Sector End and the Private Sector Begin? /Ian LienertWashington, D.C. :International Monetary Fund,2009.1 online resource (32 p.)IMF Working Papers"June 2009."1-4519-1698-1 Includes bibliographical references.Contents; I. Introduction; II. Conceptual Issues for Defining the Public and Private Sectors; A. Can the Public Sector Be Classified According to its Functions?; B. The Concept of Ownership; C. The Concept of Control; Tables; 1. Conceptual Splitting of Private and Public Sectors; Figures; 1. Establ ishing Control of Another Entity for Financial Reporting Purposes; D. Could the Boundary Be Defined by Law?; Boxes; 1. Whe n Does Government Control Exist?; III. A Framework for Defining More Precisely the Public Sector; 2. Senegal: Provisions of the 1990 Law Relating to Public Sector EnterprisesA. Economic Sectors and Institutional UnitsB. The Public Sector: Public Corporations and General Government; Public Corporations; General Government; 2. The Public Sector; 3. Market Output and Economically Significant Prices; 4. Distinguishing Between a Public Corporation and General GovernmentError! Bookmark n ot defined.; IV. Specific Boundary Problems Related to the Public and Private Sectors; A. Joint Ventures Involving Private Companies and Public Entities; 5. Types of Joint Ventures between Public and Private Entities; B. Public Sector Leasing from the Private Sector6. Operating Leases and Financial LeasesC. Public-Private Partnerships; 7. Public-Private Partnerships-What Are They?; 8. Risks in PPP Projects; 9. IPSASB Proposals for Accounting for PPPs; D. Social Insurance Schemes; V. The Boundary Between the Public Sector and General Government; A. Extrabudgetary Funds; 10. The European Union's 50 Percent Rule; B. Autonomous Government Agencies; 2. Different Types of Autonomous Public Bodies; VI. Conclusions; 11. New Zealand: Categories of Government Agencies; ReferencesThe boundary between the public and private sectors can be defined on the basis of ownership of institutional units. Nonmarket government-owned entities and corporations that are owned or controlled by government units belong to the public sector. “Economic ownership” is more important than majority ownership. Joint ventures, public-private partnerships, and social insurance funds (including for public employees) can be unambiguously allocated to the public or private sector on the basis of international public sector accounting standards. Boundary problems within the public sector are just as acute as those between the public and private sectors, mainly because of ambiguities in distinguishing “market” from “nonmarket” activities.IMF Working Papers; Working Paper ;No. 2009/122PrivatizationGovernment business enterprisesGovernment ownershipPublic goodsIndustrial policyAccountingimfCorporate FinanceimfMacroeconomicsimfPublic FinanceimfPublic EnterprisesimfPublic-Private EnterprisesimfPublic AdministrationimfPublic Sector Accounting and AuditsimfNational Government Expenditures and Related Policies: InfrastructuresimfOther Public Investment and Capital StockimfNonprofit Organizations and Public Enterprise: GeneralimfFinancial Institutions and Services: GeneralimfCivil service & public sectorimfFinancial reporting, financial statementsimfPublic finance & taxationimfPublic ownershipimfnationalizationimfOwnership & organization of enterprisesimfPublic sectorimfFinancial statementsimfPublic investment and public-private partnerships (PPP)imfPublic enterprisesimfBusiness enterprisesimfFinance, PublicimfPublic-private sector cooperationimfGovernment business enterprisesimfNew ZealandimfPrivatization.Government business enterprises.Government ownership.Public goods.Industrial policy.AccountingCorporate FinanceMacroeconomicsPublic FinancePublic EnterprisesPublic-Private EnterprisesPublic AdministrationPublic Sector Accounting and AuditsNational Government Expenditures and Related Policies: InfrastructuresOther Public Investment and Capital StockNonprofit Organizations and Public Enterprise: GeneralFinancial Institutions and Services: GeneralCivil service & public sectorFinancial reporting, financial statementsPublic finance & taxationPublic ownershipnationalizationOwnership & organization of enterprisesPublic sectorFinancial statementsPublic investment and public-private partnerships (PPP)Public enterprisesBusiness enterprisesFinance, PublicPublic-private sector cooperationGovernment business enterprisesLienert Ian1472676International Monetary Fund.Fiscal Affairs Dept.DcWaIMFBOOK9910788333703321Where Does the Public Sector End and the Private Sector Begin3685542UNINA